浅析"增值"概念在会计中的应用陈巧 摘要：财务会计中企业理论的思想它认为企业是一个主要为诸多权益持有者的利益而从经营管理活动的社会机构。与该理论紧密相连的收益概念就是增值概念，对增值概念的具体应用是增值表，它体现了与企业增值有关的各方相关利益者的利益，全面反映了企业的经营成果，在我国具有推广价值。关键字：收益概念；增值；增值表 Analyse the application of value-added income concept in financial accounting CHENQiao(The Central University of Finance and Economics，Accounting Department, Beijing, 100080) Abstract: According to the Enterprise Theory in financial accounting, enterprise is a social institution that operate for equity. Added-value income is a concept closely connected with the theory. Added-value sheet applied the new income concept, embodying the different interests which belong to every interest group and comprehensively reflecting the achievement of the enterprise. It can be popularize in our country. Key words：Income concept; Value-added; Value-added table